Ethics for Accountants and Auditors

by Rossouw, Deon; Prozesky, Martin; van Heerden, Barry; Zyl, Mine van

• ISBN13: 9780195760576
• ISBN10: 0195760573
• Edition: 1st
• Format: Paperback
• Copyright: 2008-04-15
• Publisher: Oxford University Press

Summary

How can one apply professional codes of conduct to grey areas of ethical conduct in the workplace? What is the relationship between ethics and the law? What process, if any, can one follow in reaching resolutions to difficult moral dilemmas? Ethics for Accountants and Auditors is the first book designed to be in line with the requirements on applied ethics as outlined in the South African Institute of Chartered Accountants education requirements for Part I of the Qualifying Examination (revised 2005). It contains pertinent introductions to the underlying principles that define and shape ethics, influential theories which provide philosophical insights into ethics, and a step-by-step guide to ethical decision-making. These concepts are then applied to the world of business and professional ethics. Written in plain language by respected academics and practitioners in the fields of accounting, auditing, and ethics.

Author Biography

D. Rossouw, M. Prozesky, M. van Zyl, B. van Heerden

Table of Contents

[* Denotes that chapter contains short or full case study/case studies]

Introduction to applied ethics

Introduction to ethics*

Value systems in South Africa*

Philosophical foundations of ethics*

Ethical decision-making*

Resolving ethical dilemmas*

Business ethics

Macro-ethics

The modern corporation and its moral obligations

Corporate governance

Managing ethics

Case studies in business ethics*

Ethics in accountancy and auditing

Professionalism, careers, and ethics*

Codes of professional conduct

The accounting and auditing professions code of conduct

Case studies in accounting ethics*

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